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Import and Export Manual for low value shipments

m) The ED 14 15 000 000 “Transport and insurance costs to destination”

The note regarding this ED requires that transportation and insurance costs to the end-use be entered in the billing currency.

The ED 14,15,000,000 is mandatory for the person submitting the customs declaration. However, in accordance with introductory note 3 of annex B, title 1, chapter 1, of AD CAU , this data will only be collected when circumstances justify it . Furthermore, introductory note 6 may also be relevant in this context. It specifies that the data provided by the declarant will be based on the information known to him at the time of submitting the customs declaration. However, this applies notwithstanding the provisions of article 15 of UCC .

Examples :

  • Price of goods, including transport and insurance costs indicated on the invoice: 120 EUR . On the invoice, the transport and insurance costs of EUR 20 are indicated separately: the intrinsic value to be indicated in data element 14 14 000 000 is EUR 100; the transport and insurance costs to the end-use that must be indicated in data element 14 15 000 000 are 20 EUR .
  • Total price of goods indicated on the invoice: 120 EUR. No transport or insurance costs are mentioned in the supporting documents: the intrinsic value to be indicated in data element 14 14 000 000 is EUR 120. ED 14 15 000 000 must be left blank or the value " 0 " must be entered, depending on the import system of Member State .